It includes a survey of management accounting systems and performance measurement at Lean companies, a review of the research and practices around real earnings management, and an Excel exercise on using simulation in management accounting.

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About the Authors

Christopher Dowsett , CAE
Christopher Dowsett, CAE, is editor-in-chief/vice president, Publications, at IMA. You can reach him at cdowsett@imanet.org.

October 2021

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